Gift tax if I receive Rs.12.00 lacs from my mausi

All gifts in excess of Rs. 25,000, in the form of cash, draft, check or others, received from one who doesn't have blood relations with the recipient, were taxable.

Blood realtion includes:

(a) spouse,(b) brother or sister,(c) brother or sister of the spouse,(d) brother or sister of either of the parents,(e) any lineal ascendant or descendent,(f) any lineal ascendant or descendent of the spouse,(g) spouse of the person referred in clause (a) to (f)

I f donor falls with in the above relation then exemptd..